2012 (9) TMI 667

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....r per: P.G. Chacko]   This application filed by the appellant seeks waiver and stay in respect of the amounts adjudged against them. After a perusal of the records and hearing both sides, we are of the view that the appeal is fit for summary disposal. Accordingly, after dispensing with predeposit, we take up the appeal.   2. This appeal is directed against a demand of duty of Rs.12....

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....vice tax paid on the imported service which, according to the Department, was not an input service. This view was contested by the assessee. As the relevant show-cause notice was beyond the normal period of limitation, the assessee contested the demand on the ground of limitation also. Both on merits and on limitation, the assessee s case was rejected by the adjudicating authority and its decision....

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....g allegation was raised against the assessee for invoking the extended period of limitation:   And whereas the assessees are not filing any documents along with the E.R.1 Returns filed in the Range office. Thus they have suppressed the information of availment credit on service tax paid on services received from foreign commission agencies without mentioning in the monthly returns filed by....